Journalise the following transactions and prepare ledger accounts in the books of Sanjeev.

2019 June 

1. Cash received from Raju Rs.10,000 for commission. 

3. Intra-state sale to Rakesh Rs.3,000 and SGST @2.5% and CGST @2.5% applicable. 

5. Received full amount from Rakesh. 

8. Intra-state purchase from Mangesh Rs.2,000  and SGST @2.5% and SGST @2.5% applicable. 

11. Paid the necessary amount to Mangesh. 

18. Paid Rent Rs.2,500. 

24. Paid mobile bill Rs.1,000 out of which Rs.700 for office use and for Rs.300 for personal use.  
 

Solution:  

Journal Entry. 

In the books of Mr.Sanjeev. 

Date 

Particulars 

L.F 

Debit 

Credit 

2019 June 1 

Cash A/c                 Dr. 

      To Commission A/c 

[ Being Commission received from Raju in cash] 

 

10,000 

 

10,000 

3 

Rakesh A/c             Dr. 

      To Sales A/c 

      To Output SGST A/c 

      To Output CGST A/c 

[Being Sold goods to Rakesh @5% GST] 

 

3,150 

 

3,000 

75 

75 

5 

Cash A/c                Dr. 

      To Rakesh A/c 

[Being cash received from Rakesh]  

 

3,150 

 

3,150 

8 

Purchase A/c          Dr. 

Input SGST A/c     Dr. 

Input CGST A/c     Dr. 

       To Mangesh A/c 

[Being Purchase goods from Mangesh @5% GST]  

 

2,000 

50 

50 

 

 

 

2,100 

11 

Mangesh A/c          Dr. 

       To Cash A/c 

[Being Paid cash to Mangesh] 

 

2,100 

 

2,100 

 

18 

Rent A/c                 Dr. 

       To Cash A/c 

[Being Rent paid] 

 

2,500 

 

2,500 

24 

Mobile Charges A/c  Dr. 

Drawings A/c             Dr. 

       To Cash A/c 

[Being Paid Mobile bill for office use and for personal use]      

 

700 

300 

 

 

1,000 

 
 

 
 

 
 

 
In the books of Sanjeev. 

Dr.                 Cash Account              Cr. 

Date 

Particulars 

J.F 

Amt 

Date 

Particulars 

J.F 

Amt 

2019 June 2 

To Commission A/c 

 

10,000 

2019 June 11 

By Mangesh A/c 

 

2,100 

5 

To Rakesh A/c 

 

3,150 

18 

By Rent A/c 

 

2,500 

 

 

 

 

24 

By Mobile Charge A/c 

 

700 

 

 

 

 

24 

By Drawings A/c 

 

300 

 

 

 

 

30 

By Balance c/d 

 

7,550 

 

 

 

13,150 

 

 

 

13,150 

July 1 

To Balance b/d 

 

7,550 

 

 

 

 

 
 

 
 

Dr.               Rakesh Account               Cr.  

Date 

Particulars 

J.F 

Amt 

Date 

Particulars 

J.F 

Amt 

2019 June 3 

To Sales A/c 

 

3,150 

2019 June 5 

By Cash A/c 

 

3,150 

 

 

 

 

 

 

 

 

 

 

 

3,150 

 

 

 

3,150 

 
 
 

Dr.              Commission Account              Cr. 

Date 

Particulars 

J.F 

Amt 

Date 

Particulars 

J.F 

Amt 

 

 

 

 

2019 June 1 

By Cash A/c 

 

10,000 

30 

To Balance b/d 

 

10,000 

 

 

 

 

 

 

 

10,000 

 

 

 

10,000 

 

 

 

 

July 1 

By Balance c/d 

 

10,000 

 
 
 

Dr.              Output SGST Account              Cr. 

Date 

Particulars 

J.F 

Amt 

Date 

Particulars 

J.F 

Amt 

2019 

June 3 

To Sales A/c 

 

75 

 

 

 

 

 

 

 

 

30